Code of Civil Procedure Article 367-2

Where a party, after signing a written oath in accordance with the provision of the preceding article, intentionally makes false statements which will affect the outcome of decision, the court by a ruling may impose a fine not exceeding NTD 30,000.An interlocutory appeal may be taken from the ruling provided in the preceding paragraph; the execution of such ruling shall be stayed pending such appeal.Where the party or statutory agent provided in the first paragraph confesses that his/her statements are false before the conclusion of the oral argument in the second instance, the court in which the action is pending may, in its discretion, revoke the original ruling.